To link to the entire object, paste this link in email, IM or documentTo embed the entire object, paste this HTML in websiteTo link to this page, paste this link in email, IM or documentTo embed this page, paste this HTML in website

Activity Review
North Carolina State
Board of Certified Public
Accountant Examiners
1101 Oberlin Road, Suite 104 • PO Box 12827 • Raleigh, NC 27605 • 919-733-4222 • No. 06-2010
In This Issue...
2010 Board Meetings ........................ 2
Cease & Desist Orders ...................... 4
Certificates Issued ............................. 7
Disciplinary Actions ......................... 2
Exam Fees to Decrease ...................... 5
In Memorium: Dr. John A. Beegle .... 5
Inactive Status .................................... 7
Reclassifications ................................ 7
Revised Form 941 .............................. 6
www.nccpaboard.gov
Digital Copiers Could Be An
Identity Theft Threat
June 30, 2010, is the deadline for North
Carolina licensees to complete the
annual certificate renewal process.
Licensees who do not submit a
properly completed renewal and the
$50.00 fee prior to July 1, 2010, may
receive a Letter of Demand from the
Board.
Failure to submit the renewal form
and fee within 30 days of the mailing
of the Letter of Demand will result in
an automatic forfeiture of the
licensee’s NC CPA certificate.
Licensees are encouraged to re-new
on-line through the Board’s web
site, www.nccpaboard.gov.
For additional information on the
annual certificate renewal process,
please see the March 2010 and May
2010 issues of the Activity
Review.
Certificate Renewal
Deadline
While it’s common knowledge that leav-ing
sensitive personal information in
trash bins or responding to a spam e-mail
raises the risk of identity theft, many
consumers are not aware that the inno-cent
looking photocopier in the corner of
the office could be a potential wealth of
information for identity thieves.
How? Similar to computers, hard
drive installations have become routine
for mid- to large-size copiers, especially
those built since 2005. All images
scanned on the machines are stored on
the hard drive, including documents
with personal data such as medical his-tory,
Social Security numbers, and bank
account numbers.
The hard drive stores the
unencrypted data remains until the hard
drive is full. When the hard drive be-comes
full, the old files are simply
overwritten with newer files.
Although this has been a known
security risk for some time, a CBS News
investigation earlier this year brought
the issue to the attention of the public.
In its investigative report, “Copy
Machines, a Security Risk?,” CBS noted
that many copiers contained hard drives
filled with images of every document
ever copied on the machine. Often, own-ers
don’t wipe these hard drives clean
before selling the machines.
[A 2008 survey on copier security com-missioned
by copier manufacturer Sharp
found 60 percent of Americans didn’t know
that copiers store images on a hard drive.]
CBS demonstrated how easy it
would be for this data, which often in-cludes
sensitive information like Social
Security numbers and medical records,
to fall into the wrong hands.
CBS and the founder of a company
that sells software to delete data on copier
hard drives purchased four old copiers
from a warehouse in New Jersey and
found sensitive data stored in the copi-ers.
Within hours, the hard drives had
been removed from the machines and
using forensic software available for free
on the Internet, tens of thousands of
documents had been retrieved.
The documents ranged in scope
from lists of sex offenders and domestic
violence complaints to copies of build-ing
design plans and employee pay
stubs.
One batch of documents included
personal medical records--results of lab
work, prescription refills, and even a
patient’s cancer diagnosis.
As a result of the CBS report, Con-gressman
Edward Markey has called for
the Federal Trade Commission to inves-tigate
the “retention of documents on the
hard drives of digital copy machines...”
Adding to the insecurity, these pho-tocopiers
are often connected to an office
network, and businesses may fail to place
a strong password in order to gain ac-cess.
Digital Copiers
continued on page 5
2
2010 Board Meetings
July 19
August 23
September 20
October 21
November 22
December 20
Unless otherwise noted, meetings are
held at the Board office at
1101 Oberlin Road, Raleigh, and be-gin
at 10:00 a.m.
Meetings of the Board are open to
the public except, when under State
law, some portions may be closed to
the public.
The agenda for each meeting is
available from the Board’s web site,
www.nccpaboard.gov, approxi-mately
five (5) business days before
the scheduled meeting.
Disciplinary Actions
William Avery Neaves, #7117
Elkin, NC 02/22/2010
THIS CAUSE coming before the Board at
its offices at 1101 Oberlin Road,
Raleigh, Wake County, North Carolina,
at public hearing, with a quorum
present, the Board finds, based on the
evidence presented at the hearing on
February 22, 2010, that:
FINDINGS OF FACT
1. The parties have been properly iden-tified.
2. The Board has jurisdiction over the
Respondent and this Matter.
3. Respondent received at least fifteen
(15) days written Notice of Hearing of
this Matter by personal service, certified
mail, or other approved personal deliv-ery.
4. Venue is proper and the Noticed Hear-ing
was properly held at 1101 Oberlin
Road, Raleigh, North Carolina.
5. Respondent had no objection to any
Board Member’s participation in the
Hearing of this Matter.
6. Respondent was not present at the
Hearing and was not represented by
counsel.
7. Respondent was the holder of a cer-tificate
as a Certified Public Accountant
in North Carolina and is therefore sub-ject
to the provisions of Chapter 93 of the
North Carolina General Statutes (NCGS)
and Title 21, Chapter 08 of the North
Carolina Administrative Code (NCAC),
including the Rules of Professional Eth-ics
and Conduct promulgated and
adopted therein by the Board.
8. While he was licensed as a certified
public accountant, Respondent prac-ticed
through a professional corpora-tion
firm that was registered with the
Board. Respondent was the sole owner
of said professional corporation. The
firm registration for Respondent’s pro-fessional
corporation was suspended
by the Board on January 31, 2007, and
with the North Carolina Secretary of
State’s office on July 2, 2007, for failure
to renew the firm registration.
9. On August 13, 2007, Respondent’s
North Carolina CPA certificate was for-feited
for failure to renew. As of the date
of this Order, Respondent has failed to
return his forfeited CPA certificate.
Nevertheless, unless Respondent
Neaves’ certificate is revoked, Respon-dent
Neaves could otherwise seek rein-statement
or reissuance of his CPA cer-tificate
pursuant to the Board’s Rules.
10. On March 10, 2005, Respondent was
appointed as the administrator for an
estate.
11. On December 22, 2008, the Surry
County Clerk of Superior Court entered
an “Order to Remove Administrator” in
which the Clerk found that Respondent
had commingled estate funds with his
personal funds. Based on this finding,
the Surry County Clerk of Superior Court
removed Respondent as the estate ad-ministrator
pursuant to NCGS §28A-9-
1(a)(3) [removal for violation of fidu-ciary
duty through default or miscon-duct],
and ordered that Respondent re-pay
certain monies to the estate and
return to the Surry County Clerk of Su-perior
Court any estate records held by
Respondent pursuant to NCGS §28A-
23-3(e) [prohibiting payment of com-mission
to administrator found guilty
of default or misconduct]. Respondent
failed to comply with the order issued
by the Clerk in returning assets and
reimbursement of funds. Although Re-spondent
appealed the Clerk’s Removal
Order, Respondent failed to appear at
the appeal hearing, and the Resident
Superior Court Judge thus entered an
Order on March 5, 2009, dismissing the
appeal.
12. Respondent has continued to use
the CPA title after he had forfeited his
certificate. Records filed in connection
with the Estate and the Removal Hear-ing
show that (a) on August 31, 2007,
Respondent wrote, signed, and cashed
an estate check he made out to “Avery
Neaves, CPA” for a “final fee;” (b) on
September 10, 2007, Respondent signed
a final estate account under oath as “W.
Avery Neaves, CPA;” and (c) Respon-dent
subsequently endorsed the check
as “Avery Neaves, CPA.” A party to the
Estate proceedings has provided infor-mation
indicating that Respondent has
made other unauthorized uses of the
CPA title. As of the date of this Emer-gency
Order, Respondent continues to
be listed on various Internet directories
as a “CPA” doing business through his
suspended CPA firm.
13. After receiving documents filed with
the Surry County Clerk of Superior Court
which identified Respondent as a CPA,
Board staff sent letters to Respondent’s
last known mailing addresses regard-ing
his use of the CPA title while not
licensed. Respondent failed to respond
and/or claim these first-class and certi-fied
mailings.
14. On September 21, 2009, the Board,
based on the above serious allegations
and substantial evidence, issued an
Emergency Order for Revocation and
Notice.
CONCLUSIONS OF LAW
1. Respondent’s actions as set out above
constitute violations of NCGS 93-3,
93-4, 93-12(9)(d)(e) and 21 NCAC
08J .0101(d), 08N .0201, .0202, .0203,
.0204, .0206, .0208, and .0302(a).
3
BASED ON THE FOREGOING, the Board
orders in a vote of 7 to 0 that:
1. The Certified Public Accountant cer-tificate
issued to Respondent, William
Avery Neaves, is hereby permanently
revoked.
2. Respondent shall not offer or render
services as a CPA or otherwise trade
upon or use the CPA title in this State
either through CPA mobility provisions
or substantial equivalency practice
privileges or in any other manner, nor
shall Respondent claim or attempt to
use any practice privileges in any other
state based upon his permanently re-voked
North Carolina certificate.
Walter A. Skorski, # 28658
Budd Lake, NJ 02/22/2010
THIS CAUSE coming before the Board at
its offices at 1101 Oberlin Road,
Raleigh, Wake County, North Carolina,
at public hearing, with a quorum
present, the Board finds, based on the
evidence presented at the hearing on
February 22, 2010, that:
FINDINGS OF FACT
1. The parties have been properly iden-tified.
2. The Board has jurisdiction over the
Respondent and this Matter.
3. Respondent received at least fifteen
(15) days written Notice of Hearing of
this Matter by personal service, certified
mail, or other approved personal deliv-ery.
4. Venue is proper and the Noticed Hear-ing
was properly held at 1101 Oberlin
Road, Raleigh, North Carolina.
5. Respondent had no objection to any
Board Member’s participation in the
Hearing of this Matter.
6. Respondent was not present at the
Hearing and was not represented by
counsel.
7. Respondent is the holder of a certifi-cate
as a Certified Public Accountant in
North Carolina and is therefore subject
to the provisions of Chapter 93 of the
North Carolina General Statutes (NCGS)
and Title 21, Chapter 08 of the North
Carolina Administrative Code (NCAC),
including the Rules of Professional Eth-ics
and Conduct promulgated and
adopted therein by the Board.
8. In December of 2000, the NC Board
staff wrote to Respondent, who was
authorized by the North Carolina State
Board of CPA Examiners (NC Board) to
practice as a CPA in North Carolina
under a temporary permit, regarding
his failure to promptly respond to an
inquiry and a subpoena from the New
Jersey Board of Accountancy (NJ Board).
In February of 2001, the NJ Board in-formed
the NC Board staff that the sub-poena
had been rescinded and
Respondent’s license was in good stand-ing
with the NJ Board. The NC Board
thereafter granted a reciprocal certifi-cate
to Respondent on February 19, 2001.
9. In August of 2001, Respondent failed
to renew his North Carolina CPA certifi-cate
because the check he submitted for
his renewal fee was returned by the
bank for insufficient funds. The NC
Board staff thus notified Respondent on
August 17, 2001, that his North Caro-lina
certificate was forfeited and de-manded
that he immediately return the
certificate. However, Respondent failed
to return his forfeited North Carolina
CPA certificate until he applied for rein-statement
in October of 2001.
10. On November 19, 2001, the NC Board
approved a Consent Order allowing
Respondent to reinstate his North Caro-lina
certificate and in which Respon-dent
agreed to pay $100.00 in adminis-trative
costs for failing to return his for-feited
North Carolina CPA certificate to
the Board within fifteen (15) days of
receiving his notice of forfeiture.
11. The NC Board staff recently obtained
evidence that, in June of 2003, Respon-dent
failed to disclose, in the moral char-acter
data section of his 2003-2004 North
Carolina certificate renewal, the North
Carolina misdemeanor conviction of
writing a worthless check. Respondent
also failed to notify the Board within
thirty (30) days of this criminal convic-tion
as required by the Board’s rules.
12. In September of 2004, the NC Board
staff advised Respondent that he had
failed to complete his 2003 CPE by the
appropriate deadline. Pursuant to a
Board Order, Respondent was issued a
conditional certificate for a year, but the
$100.00 civil penalty was waived.
13. In July of 2006, the NC Board issued
an Order to Respondent regarding his
failure to register his firm by the appro-priate
deadline. Respondent was is-sued
a conditional certificate for a year
and required to pay a $100.00 civil pen-alty.
14. On November 20, 2006, the Board
approved a Consent Order censuring
Respondent for his failure to return cli-ent
records in a timely manner upon
demand.
15. The NC Board staff recently obtained
evidence that, in June of 2008, Respon-dent
failed to disclose, in the moral char-acter
section of his 2008-2009 certificate
renewal, the discipline of a $1,000.00
civil penalty imposed by the NJ Board
for failing to register his CPA firm in
New Jersey.
16. In October of 2008, the NC Board
received a complaint from another cli-ent
alleging that Respondent failed to
exercise due professional care in pro-viding
personal and business account-ing
and tax services to the client. The
client also alleged that Respondent
failed to return client records upon de-mand.
17. During the NC Board staff’s investi-gation
of this complaint, Respondent
failed on at least three (3) occasions to
timely respond to correspondence from
the NC Board staff.
CONCLUSIONS OF LAW
1. Respondent’s actions as set out above
may be found to constitute violations of
NCGS 93-12(9) b and e and 21 NCAC
08N .0201, .0202 (b)3, .0204, .0206, .0208,
.0211, .0212, and .0305.
BASED ON THE FOREGOING, the Board
orders in a vote of 7-0 that:
1. The Certified Public Accountant cer-tificate
issued to Respondent, Walter A.
Skorski, is hereby permanently revoked.
2. The practice privilege for Respon-dent,
Walter A. Skorski, and his indi-vidual
practitioner CPA firm by which
Respondent might offer to perform or
perform public accounting services to
North Carolina clients is permanently
revoked.
4
Jay J. Pereira, Respondent
Sunshine, NC
To the Above-Named Respondent:
WHEREAS, the North Carolina State
Board of Certified Public Accountant
Examiners (Board) is authorized by
NCGS §93-12(16) to enforce the
provisions of the North Carolina
Certified Public Accountant Act (Act)
through actions for injunctive relief
regarding “a single violation” of this
Chapter; and,
WHEREAS, pursuant to NCGS §93-1,
“A ‘certified public accountant’ is a
person who holds a certificate as a
certified public accountant issued to
him under the provisions of this
Chapter.”
WHEREAS, pursuant to NCGS §93-3 “It
shall be unlawful for any person who
has not received a certificate of
qualification or not been granted a
practice privilege under §GS 93-10
admitting the person to practice as a
certified public accountant to assume or
use such a title, or to use any words,
letters, abbreviations, symbols or other
means of identification to indicate that
the person using same has been admitted
to practice as a certified public
accountant.”
WHEREAS, Respondent Jay J. Pereira
(hereinafter “Respondent Pereira”) has
his principal place of business in North
Carolina, but is not currently licensed
as a certified public accountant in North
Carolina or otherwise authorized by the
Board to use the CPA title in this State;
and
WHEREAS, Respondent Pereira, while
working in North Carolina, allowed
himself to be identified as a “CPA” on
the ImagineTime, Inc., corporate web
site. Respondent Pereira’s use of the title
“CPA” or “Certified Public Accountant”
conveys the false impression that he is
authorized to use a title other than
‘accountant’ when, in fact, he is not
lawfully authorized to use the title
“certified public accountant” or “CPA”
in this State. Such a representation is
misleading and contrary to
NCGS §93-1 and §93-3.
THEREFORE, Respondent Pereira is
hereby notified and the North Carolina
State Board of Certified Public
Accountant Examiners demands that
he immediately cease and desist from
offering or using in any manner the title
“CPA” or “Certified Public Accountant”
in North Carolina unless and until
Respondent Pereira has been licensed
as a CPA by the North Carolina State
Board of Certified Public Accountant
Examiners.
BY:
Robert N. Brooks, Executive Director
North Carolina State Board of Certified
Public Accountant Examiners
11/25/2009
In lieu of civil proceedings authorized by
NCGS §93-12(16), the Board will accept
Respondent Firm’s consent to this Demand.
CONSENTED TO BY:
Jay J. Pereira
12/03/2009
Jo-Anne Satterly, Respondent
Sunshine, NC
To the Above-Named Respondent:
WHEREAS, the North Carolina State
Board of Certified Public Accountant
Examiners (Board) is authorized by
NCGS §93-12 (16) to enforce the
provisions of the North Carolina
Certified Public Accountant Act (Act)
through actions for injunctive relief
regarding “a single violation” of this
Chapter; and,
WHEREAS, pursuant to NCGS §93-1,
“A ‘certified public accountant’ is a
person who holds a certificate as a
certified public accountant issued to him
under the provisions of this Chapter.”
WHEREAS, pursuant to NCGS §93-3 “It
shall be unlawful for any person who
has not received a certificate of
qualification or not been granted a
practice privilege under §GS 93-10
admitting the person to practice as a
certified public accountant to assume or
use such a title, or to use any words,
letters, abbreviations, symbols or other
means of identification to indicate that
the person using same has been admitted
to practice as a certified public
accountant.”
WHEREAS, Respondent Jo-Anne
Satterly (hereinafter “Respondent
Satterly”) has her principal place of
business in North Carolina, but is not
currently licensed as a certified public
accountant in North Carolina or
otherwise authorized by the Board to
use the CPA title in this state; and
WHEREAS, Respondent Satterly, while
working in North Carolina, allowed
herself to be identified as a CPA on the
ImagineTime, Inc., corporate website.
Respondent Satterly’s use of the title
“CPA” or “Certified Public Accountant”
conveys the false impression that she is
authorized to use a title other than
‘accountant’ when, in fact, she is not
lawfully authorized to use the title
“certified public accountant” or “CPA”
in this State. Such a representation is
misleading and contrary to
NCGS §93-1 and §93-3.
THEREFORE, Respondent Satterly is
hereby notified and the North Carolina
State Board of Certified Public
Accountant Examiners demands that
she immediately cease and desist from
offering or using in any manner the title
“CPA” or “Certified Public Accountant”
in North Carolina unless and until
Respondent Satterly has been licensed
as a CPA by the North Carolina State
Board of Certified Public Accountant
Examiners.
BY:
Robert N. Brooks, Executive Director
North Carolina State Board of Certified
Public Accountant Examiners
11/25/2009
In lieu of civil proceedings authorized by
NCGS §93-12(16), the Board will accept
Respondent Firm’s consent to this Demand.
CONSENTED TO BY:
Jo-Anne Satterly
12/01/2009
Notices of Apparent Violation and Demands
to Cease and Desist
5
In Memoriam: Dr. John A. Beegle
Dr. John Alan Beegle, former head of the
Western Carolina University Depart-ment
of Accounting , died May 6, 2010.
A native of Florida, Dr. Beegle re-ceived
a bachelor’s degree and a master’s
degree in Business Administration from
the University of Miami before receiving
a doctorate in Business from St. Louis
University.
Dr. Beegle was a professor and head
of the General Business Department at
Georgia Southern University prior to
making the move to Western Carolina
University in 1972.
Licensed as a North Carolina CPA
in 1974, Dr. Beegle’s professional inter-ests
included small business account-ing
systems and computer selection, fed-eral
and state income taxation, and pro-fessional
certification for accountants.
Upon his retirement in 2006 from
Western Carolina University, the John
A. Beegle Alumni & Friends Scholarship
was established in Dr. Beegle’s honor.
For hundreds of Uniform CPA
Exam candidates, Dr. Beegle was the
voice and face of the pencil-and-paper
Exam when it was administered in
Winston-Salem. He volunteered his ser-vices
as a proctor, and later as Chief
Proctor, for 59 administrations of the
Exam.
Dr. Beegle was a Mason and Past
Master of the Ogeechee Lodge in Geor-gia
and obtained York and Scottish Rites
and was a Shriner. In addition, he was
a member of the McNaughton Scottish
Clan and a lifetime member of the
McLean Clan.
A retired lifetime member of the
Cullowhee Volunteer Fire Department,
Dr. Beegle was a member and past elder
of the Cullowhee Presbyterian Church
and past moderator of the Asheville
Presbytery.
Dr. Beegle is survived by his wife
Marion W. Beegle, sons John Alan
Beegle, Jr., and Michael Litchford;
daughters Manda Beegle Franklin and
Jan Beegle Shearin; nine grandchildren,
and three great-grandchildren.
The family requests that any memo-rial
contributions be made to the WCU
Foundation (Beegle Scholarship Fund) or
to the Cullowhee Fire Department,
PO Box 2470, Cullowhee, NC 28723.
Unfortunately, the lack of a pass-word
or a weak password can allow
web-savvy hackers to gain access to the
network and steal stored data.
So what can consumers do to pro-tect
themselves? First, before copying
sensitive information on your office
copier, ask the information technology
staff if the copier is one with a hard drive.
According to Rex Davis of the Iden-tity
Theft Resource Center, hard drives
are usually found only in digital copiers
that can handle large copy jobs quickly.
If your employer’s copier doesn’t
have a hard drive, you probably don’t
need to worry about copying your infor-mation.
If your employer does have such a
copier, ask if there is a policy in place for
scrubbing information off the hard drive
or protecting the data, especially when
your employer is ready to get rid of the
machine.
In recent years, most major copier
manufacturers have started publicizing
the risk of copier hard drive data
breaches and offering security or en-cryption
packages on their products that
companies can purchase.
For example, Sharp offers a soft-ware
package that automatically erases
images from the hard drive. The cost?
$500.
In addition to “disk scrubbing” soft-ware,
software to prevent data from be-ing
stored at all or to encrypt data can be
found online.
If you are unsure if the copier in your
office stores images on a hard drive,
contact the manufacturer or the com-pany
from which you lease (or bought)
the copier. If the copier does store im-ages,
take the appropriate steps to wipe
the hard drive clean--a little extra effort
now will prevent big problems later.
NOTE: Tereck Office Solutions, the
company which services the Board’s copiers,
has provided the Board with documentation
confirming that the Board’s copiers have
built-in data protection features. In addi-tion,
Tereck and the Board have internal
policies and procedures to further ensure
that sensitive information is not compro-mised.
Exam Fees Will Decrease August 21, 2010
Effective August 21, 2010, the Uniform CPA Exam fees charged by Prometric Test
Centers will decrease. Prometric’s per-test hour fee of $24.80 will decrease to
$22.05 per test hour. The Board’s administrative fees, NASBA’s Exam fees, and
the AICPA’s fees remain unchanged.
Applications postmarked on or before August 20, 2010, will be processed
using the current fee schedule. Applications postmarked on or after August 21,
2010, will be processed using the new fee schedule.
Revised Exam applications which reflect the new fees will be available
August 21, 2010, from the Board’s web site, www.nccpaboard.gov.
Exam Fees Effective August 21, 2010
Administrative Fees
Initial Applicant $230.00
Re-exam Applicant $75.00
Exam Section Fees
Auditing & Attestation (AUDIT) $218.18
Financial Accounting & Reporting (FAR) $207.15
Regulation (REG) $185.10
Business Environments & Concepts (BEC) $174.08
Digital Copiers from front page
6
Need a Form or
an Application?
Do you need a form or an applica-tion?
Many of the Board’s forms and
applications are available from the
Board’s web site, www
.nccpaboard.gov.
To access the forms, click on the
“Forms” link on the left side of the
home page. The forms are listed by
type (Administrative/Miscella-neous,
Complaints, CPE Sponsors,
Examinations, Firms, Licensing, and
Statutes & Rules).
21 NCAC 08J .0107 requires all lic-ensees
and firms to notify the Board
in writing within 30 days of any
change in address (including tele-phone
number or e-mail address) or
business location.
Licensees and firms can make
address changes using the “Address
Update” link on the Board’s web site,
www.nccpaboard.gov.
Exam candidates must submit
address changes by fax, e-mail, or US
mail.
Moved? Changed Jobs?
Board Office Closed
In accordance with the holiday sched-ule
adopted by the State of North
Carolina, the Board office will be
closed on the following date:
July 5, 2010
Independence Day
We’re on Twitter and
Facebook
Consistent with its commitment to
provide candidates, applicants, lic-ensees,
and the public with up-to-date,
useful information about the
CPA profession, the Board is now
using Twitter and Facebook.
These social media applications
will be used in conjunction with the
Board’s newsletter and web site to
keep the Board in contact with inter-ested
parties.
The IRS recently released a new version
of Form 941, Employer’s Quarterly Fed-eral
Tax Return, and its instructions for
claiming the special payroll tax exemp-tion
that applies to new workers hired
in 2010.
The Hiring Incentives to Restore
Employment Act (HIRE Act) created a
payroll tax exemption for employers
who hire workers who have been unem-ployed
for at least 60 days and who are
not replacement hires. For qualifying
new employees hired after February 3,
2010, and before January 1, 2011, an
employer can claim an exemption equal
to the employer’s share of Social Secu-rity
taxes on wages paid in 2010 after
March 19.
On the newly revised Form 941,
employers will claim the exemption re-lated
to wages paid after March 31 on
lines 6a through 6e (or on lines 12c
through 12e for the exemption related to
wages paid between March 19 and
March 31).
These lines ask for the number of
qualified employees who were first paid
exempt wages or tips in the quarter, the
number of qualified employees who
were paid exempt wages or tips in the
quarter, and the amount of the wages
and tips paid to qualified employees,
which are multiplied by 0.062 (the
amount of the employer’s share of So-
Revised Form 941 & Instructions for
Claiming New Hire Payroll Tax Exemption
cial Security tax). This amount is sub-tracted
from the total Social Security
and Medicare tax reported on line 5d.
The exemption for the employer’s
share of Social Security taxes on wages
paid to eligible employees between
March 19 and March 31 is treated on the
second quarter Form 941 as an April 1
tax deposit and does not adjust the
amount of tax liability reported on lines
10 and 17.
The instructions say that an em-ployer
cannot claim the Social Security
tax exemption and the work opportu-nity
credit for the same employee. If an
employer does not wish to claim the
Social Security tax exemption for an
eligible employee, the employer omits
that employee and his or her wages
from lines 6a through 6d (and lines 12c
through 12e, if applicable).
To be a qualified employee for pur-poses
of the payroll tax exemption, the
employee must have signed Form W-11,
Hiring Incentives to Restore Employment
(HIRE) Act Employee Affidavit, (or a simi-lar
statement) under penalties of per-jury.
The employee must not be a replace-ment
hire, unless the worker being re-placed
separated from service volun-tarily
or for cause, and the employee
cannot be related to the employer or to a
50% owner.
The AICPA Exam Team needs volun-teers
to write multiple-choice questions
for the CPA Examination. To qualify,
volunteers must have a current CPA
license, a minimum of three years of
experience as a licensed CPA, and
expertise in one or more areas covered
by the examination.
Any of the following kinds of ex-perience
is highly desirable: supervi-sion
of entry-level CPAs, familiarity
with the workplace responsibilities of
entry-level CPAs, or teaching account-
CPA Volunteers Needed to Write Questions for
the Uniform CPA Exam
ing students. AICPA membership is
required. Affiliation with any CPA
Exam review course is not permitted.
Volunteers are given question writ-ing
training by ACT or PES (AICPA’s
official vendors for multiple-choice
questions). A small honorarium is paid
for each question accepted by the
AICPA.
To apply, send an e-mail stating
your background and expertise to
Timothy Habick at thabick@aicpa.org.
7
Certificates Issued
At its May 20, 2010, meeting, the
Board approved the following ap-plications
for licensure:
Michael Wade Apple, II
Thomas Matthew Bland
Adam H. Byrd
Stephanie Christine Carter
Mark Causey, III
Brandon Lee Cross
Amy Jane Crowder
Dharti Mukeshchandra Desai
Joshua Ryan Glienke
David William Gora
Garrett Jay Hansen
Emily Frances Holbrook
Christina Griffin Howard
Matthew Alan Hughes
Claude Mortimer Hunt
Hunter McNair Jackson
Jasmin Jahanshahi
Megan Ann Judy
Brandon Randall Kaczmarski
Jared Dean Lashley
Jon David Lassiter
Joshua Lee Lassiter
Shannon Michelle McAdow
Kevin Timothy McCarty
Scott Douglas Mears
Philip Lee Mescher
Katherine Lauren Morgan
Charles Alexander Morris
Eric Joseph Murphy
Odaro Marvell Omoruyi
William Marsh Palmer
Rupal Adityakumar Patel
James Haywood Plyler, Jr.
John Robert Redding
Alison Christine Scalvini
Megan Jo Speziale
Brian Eugene Stringfellow
Maria E. Virgilio
Christopher Montgomery Vogel
William Gaither Weeks, Jr.
Brent Noel Williams, Sr.
Sarah Elizabeth Work
Reclassifications
Reinstatement
05/20/10 Cheryl Hilliard Habrat, #26932 Charlotte, NC
05/20/10 LaDonna Fetzer Keener, #25002 Highlands, NC
05/20/10 Steven Daniel LaDew, #26596 Fort Lee, NJ
05/20/10 Edward Reid Matthews #15429 Greenville, SC
Retired
“Retired,” when used to refer to the status of a person, describes one possessing a
North Carolina certificate of qualification who verifies to the Board that the
applicant does not receive or intend to receive in the future any earned compensa-tion
for current personal services in any job whatsoever and will not return to active
status. However, retired status does not preclude volunteer services for which the
retired CPA receives no direct or indirect compensation so long as the retired CPA
does not sign any documents, related to such services, as a CPA
[21 NCAC 08A .0301(b)(33)].
05/20/10 Melinda Johnson, #12415 Charlotte, NC
Inactive
“Inactive,” when used to refer to the status of a person, describes one who has
requested inactive status and been approved by the Board and who does not use
the title “certified public accountant” nor does he or she allow anyone to refer to
him or her as a “certified public accountant,” and neither he nor she nor anyone
else refers to him or her in any representation as described in 21 NCAC 08A .0308(b)
[21 NCAC 08A .0301(b)(21)].
05/05/10 Ketie St. Louis, #28312 San Luis, AZ
05/06/10 Elizabeth Miner LaBella, #20211 Jamestown, NC
05/07/10 Sherri Simpson Riddle, #18443 Midlothian, VA
05/07/10 Christopher C. Statham, #32639 Cincinnati, OH
05/10/10 Rebecca L. Brooks, #29521 Raleigh, NC
05/10/10 John Griffith, #15473 Raleigh, NC
05/12/10 John Delano Brown, #6965 Camarillo, CA
05/13/10 David Dean Collins, #12737 Johnson City, TN
05/14/10 Michelle Glace Collins, #25559 Concord, NC
05/17/10 Alicia Helen Rockwell, #34043 Morgantown, WV
05/18/10 Jonathan Arthur Gierich, #32395 Glen Carbon, IL
05/18/10 John Nicholson Harrison, #31995 Columbia, SC
05/18/10 Sarah Melissa Minton, #32758 San Diego, CA
05/18/10 Elizabeth Faulds Parker, #15549 Charlotte, NC
05/19/10 James Allen Hill, Jr., #1701 Raleigh, NC
05/19/10 Carrie Denny Wagner, #16965 Martinez, GA
05/20/10 Nancy Caldwell Butler ,#18426 Charlotte, NC
05/21/10 Kevin Thomas Sheehan, #31745 Kennesaw, GA
05/24/10 Bryan Gregory Bower, #22077 Minnetrista, MN
05/24/10 Bobby L. Davis, #22524 Columbia, SC
05/24/10 Linda Hillard Justice, #28211 Salisbury, NC
05/24/10 John Frederick Peterson, #28061 Columbia, SC
Certificate No. Send Mail to Home Business
New Home Address
City State Zip
CPA Firm/Business Name
New Bus. Address
City State Zip
Telephone: Bus. ( ) Home ( )
Bus. Fax ( ) E-mail Address
Certificate Holder
Last Name Jr./III First Middle
North Carolina State Board of
Certified Public Accountant Examiners
PO Box 12827
Raleigh NC 27605-2827
PRSRT STD
US Postage PAID
Greensboro, NC
Permit No. 393
23,000 copies of this document were printed for this agency at a cost of $3,196.00 or approximately $.138 per copy in June 2010.
Notice of Address Change
Signature Date
Mail to: PO Box 12827 Fax to: 919-733-4209
Raleigh, NC 27605-2827
State Board of
CPA Examiners
Board Members
Michael C. Jordan, CPA
President, Goldsboro
Jeffrey T. Barber, CPA
Vice President, Raleigh
Maria M. Lynch, Esq.
Secretary-Treasurer, Raleigh
Wm. Hunter Cook, CPA
Member, Charlotte
Bucky Glover, CPA
Member, Monroe
Jordan C. Harris, Jr.
Member, Statesville
Jose R. Rodriguez, CPA
Member, Winston-Salem
Staff
Executive Director
Robert N. Brooks
Deputy Director
J. Michael Barham, CPA
Legal Counsel
Noel L. Allen, Esq.
Administrative Services
Felecia F. Ashe
Vanessia L. Willett
Communications
Lisa R. Hearne, Manager
Examinations
Phyllis W. Elliott
Licensing
Buck Winslow, Manager
Alice G. Steckenrider
Cammie Emery
Professional Standards
Ann J. Hinkle, Manager
Mary Beth Britt
Paulette Martin
Pursuant to 21 NCAC 08J .0107, all certificate holders and CPA firms must notify the Board in writing
within 30 days of any change in address or business location.
Have you renewed your license? The deadline is June 30.

Activity Review
North Carolina State
Board of Certified Public
Accountant Examiners
1101 Oberlin Road, Suite 104 • PO Box 12827 • Raleigh, NC 27605 • 919-733-4222 • No. 06-2010
In This Issue...
2010 Board Meetings ........................ 2
Cease & Desist Orders ...................... 4
Certificates Issued ............................. 7
Disciplinary Actions ......................... 2
Exam Fees to Decrease ...................... 5
In Memorium: Dr. John A. Beegle .... 5
Inactive Status .................................... 7
Reclassifications ................................ 7
Revised Form 941 .............................. 6
www.nccpaboard.gov
Digital Copiers Could Be An
Identity Theft Threat
June 30, 2010, is the deadline for North
Carolina licensees to complete the
annual certificate renewal process.
Licensees who do not submit a
properly completed renewal and the
$50.00 fee prior to July 1, 2010, may
receive a Letter of Demand from the
Board.
Failure to submit the renewal form
and fee within 30 days of the mailing
of the Letter of Demand will result in
an automatic forfeiture of the
licensee’s NC CPA certificate.
Licensees are encouraged to re-new
on-line through the Board’s web
site, www.nccpaboard.gov.
For additional information on the
annual certificate renewal process,
please see the March 2010 and May
2010 issues of the Activity
Review.
Certificate Renewal
Deadline
While it’s common knowledge that leav-ing
sensitive personal information in
trash bins or responding to a spam e-mail
raises the risk of identity theft, many
consumers are not aware that the inno-cent
looking photocopier in the corner of
the office could be a potential wealth of
information for identity thieves.
How? Similar to computers, hard
drive installations have become routine
for mid- to large-size copiers, especially
those built since 2005. All images
scanned on the machines are stored on
the hard drive, including documents
with personal data such as medical his-tory,
Social Security numbers, and bank
account numbers.
The hard drive stores the
unencrypted data remains until the hard
drive is full. When the hard drive be-comes
full, the old files are simply
overwritten with newer files.
Although this has been a known
security risk for some time, a CBS News
investigation earlier this year brought
the issue to the attention of the public.
In its investigative report, “Copy
Machines, a Security Risk?,” CBS noted
that many copiers contained hard drives
filled with images of every document
ever copied on the machine. Often, own-ers
don’t wipe these hard drives clean
before selling the machines.
[A 2008 survey on copier security com-missioned
by copier manufacturer Sharp
found 60 percent of Americans didn’t know
that copiers store images on a hard drive.]
CBS demonstrated how easy it
would be for this data, which often in-cludes
sensitive information like Social
Security numbers and medical records,
to fall into the wrong hands.
CBS and the founder of a company
that sells software to delete data on copier
hard drives purchased four old copiers
from a warehouse in New Jersey and
found sensitive data stored in the copi-ers.
Within hours, the hard drives had
been removed from the machines and
using forensic software available for free
on the Internet, tens of thousands of
documents had been retrieved.
The documents ranged in scope
from lists of sex offenders and domestic
violence complaints to copies of build-ing
design plans and employee pay
stubs.
One batch of documents included
personal medical records--results of lab
work, prescription refills, and even a
patient’s cancer diagnosis.
As a result of the CBS report, Con-gressman
Edward Markey has called for
the Federal Trade Commission to inves-tigate
the “retention of documents on the
hard drives of digital copy machines...”
Adding to the insecurity, these pho-tocopiers
are often connected to an office
network, and businesses may fail to place
a strong password in order to gain ac-cess.
Digital Copiers
continued on page 5
2
2010 Board Meetings
July 19
August 23
September 20
October 21
November 22
December 20
Unless otherwise noted, meetings are
held at the Board office at
1101 Oberlin Road, Raleigh, and be-gin
at 10:00 a.m.
Meetings of the Board are open to
the public except, when under State
law, some portions may be closed to
the public.
The agenda for each meeting is
available from the Board’s web site,
www.nccpaboard.gov, approxi-mately
five (5) business days before
the scheduled meeting.
Disciplinary Actions
William Avery Neaves, #7117
Elkin, NC 02/22/2010
THIS CAUSE coming before the Board at
its offices at 1101 Oberlin Road,
Raleigh, Wake County, North Carolina,
at public hearing, with a quorum
present, the Board finds, based on the
evidence presented at the hearing on
February 22, 2010, that:
FINDINGS OF FACT
1. The parties have been properly iden-tified.
2. The Board has jurisdiction over the
Respondent and this Matter.
3. Respondent received at least fifteen
(15) days written Notice of Hearing of
this Matter by personal service, certified
mail, or other approved personal deliv-ery.
4. Venue is proper and the Noticed Hear-ing
was properly held at 1101 Oberlin
Road, Raleigh, North Carolina.
5. Respondent had no objection to any
Board Member’s participation in the
Hearing of this Matter.
6. Respondent was not present at the
Hearing and was not represented by
counsel.
7. Respondent was the holder of a cer-tificate
as a Certified Public Accountant
in North Carolina and is therefore sub-ject
to the provisions of Chapter 93 of the
North Carolina General Statutes (NCGS)
and Title 21, Chapter 08 of the North
Carolina Administrative Code (NCAC),
including the Rules of Professional Eth-ics
and Conduct promulgated and
adopted therein by the Board.
8. While he was licensed as a certified
public accountant, Respondent prac-ticed
through a professional corpora-tion
firm that was registered with the
Board. Respondent was the sole owner
of said professional corporation. The
firm registration for Respondent’s pro-fessional
corporation was suspended
by the Board on January 31, 2007, and
with the North Carolina Secretary of
State’s office on July 2, 2007, for failure
to renew the firm registration.
9. On August 13, 2007, Respondent’s
North Carolina CPA certificate was for-feited
for failure to renew. As of the date
of this Order, Respondent has failed to
return his forfeited CPA certificate.
Nevertheless, unless Respondent
Neaves’ certificate is revoked, Respon-dent
Neaves could otherwise seek rein-statement
or reissuance of his CPA cer-tificate
pursuant to the Board’s Rules.
10. On March 10, 2005, Respondent was
appointed as the administrator for an
estate.
11. On December 22, 2008, the Surry
County Clerk of Superior Court entered
an “Order to Remove Administrator” in
which the Clerk found that Respondent
had commingled estate funds with his
personal funds. Based on this finding,
the Surry County Clerk of Superior Court
removed Respondent as the estate ad-ministrator
pursuant to NCGS §28A-9-
1(a)(3) [removal for violation of fidu-ciary
duty through default or miscon-duct],
and ordered that Respondent re-pay
certain monies to the estate and
return to the Surry County Clerk of Su-perior
Court any estate records held by
Respondent pursuant to NCGS §28A-
23-3(e) [prohibiting payment of com-mission
to administrator found guilty
of default or misconduct]. Respondent
failed to comply with the order issued
by the Clerk in returning assets and
reimbursement of funds. Although Re-spondent
appealed the Clerk’s Removal
Order, Respondent failed to appear at
the appeal hearing, and the Resident
Superior Court Judge thus entered an
Order on March 5, 2009, dismissing the
appeal.
12. Respondent has continued to use
the CPA title after he had forfeited his
certificate. Records filed in connection
with the Estate and the Removal Hear-ing
show that (a) on August 31, 2007,
Respondent wrote, signed, and cashed
an estate check he made out to “Avery
Neaves, CPA” for a “final fee;” (b) on
September 10, 2007, Respondent signed
a final estate account under oath as “W.
Avery Neaves, CPA;” and (c) Respon-dent
subsequently endorsed the check
as “Avery Neaves, CPA.” A party to the
Estate proceedings has provided infor-mation
indicating that Respondent has
made other unauthorized uses of the
CPA title. As of the date of this Emer-gency
Order, Respondent continues to
be listed on various Internet directories
as a “CPA” doing business through his
suspended CPA firm.
13. After receiving documents filed with
the Surry County Clerk of Superior Court
which identified Respondent as a CPA,
Board staff sent letters to Respondent’s
last known mailing addresses regard-ing
his use of the CPA title while not
licensed. Respondent failed to respond
and/or claim these first-class and certi-fied
mailings.
14. On September 21, 2009, the Board,
based on the above serious allegations
and substantial evidence, issued an
Emergency Order for Revocation and
Notice.
CONCLUSIONS OF LAW
1. Respondent’s actions as set out above
constitute violations of NCGS 93-3,
93-4, 93-12(9)(d)(e) and 21 NCAC
08J .0101(d), 08N .0201, .0202, .0203,
.0204, .0206, .0208, and .0302(a).
3
BASED ON THE FOREGOING, the Board
orders in a vote of 7 to 0 that:
1. The Certified Public Accountant cer-tificate
issued to Respondent, William
Avery Neaves, is hereby permanently
revoked.
2. Respondent shall not offer or render
services as a CPA or otherwise trade
upon or use the CPA title in this State
either through CPA mobility provisions
or substantial equivalency practice
privileges or in any other manner, nor
shall Respondent claim or attempt to
use any practice privileges in any other
state based upon his permanently re-voked
North Carolina certificate.
Walter A. Skorski, # 28658
Budd Lake, NJ 02/22/2010
THIS CAUSE coming before the Board at
its offices at 1101 Oberlin Road,
Raleigh, Wake County, North Carolina,
at public hearing, with a quorum
present, the Board finds, based on the
evidence presented at the hearing on
February 22, 2010, that:
FINDINGS OF FACT
1. The parties have been properly iden-tified.
2. The Board has jurisdiction over the
Respondent and this Matter.
3. Respondent received at least fifteen
(15) days written Notice of Hearing of
this Matter by personal service, certified
mail, or other approved personal deliv-ery.
4. Venue is proper and the Noticed Hear-ing
was properly held at 1101 Oberlin
Road, Raleigh, North Carolina.
5. Respondent had no objection to any
Board Member’s participation in the
Hearing of this Matter.
6. Respondent was not present at the
Hearing and was not represented by
counsel.
7. Respondent is the holder of a certifi-cate
as a Certified Public Accountant in
North Carolina and is therefore subject
to the provisions of Chapter 93 of the
North Carolina General Statutes (NCGS)
and Title 21, Chapter 08 of the North
Carolina Administrative Code (NCAC),
including the Rules of Professional Eth-ics
and Conduct promulgated and
adopted therein by the Board.
8. In December of 2000, the NC Board
staff wrote to Respondent, who was
authorized by the North Carolina State
Board of CPA Examiners (NC Board) to
practice as a CPA in North Carolina
under a temporary permit, regarding
his failure to promptly respond to an
inquiry and a subpoena from the New
Jersey Board of Accountancy (NJ Board).
In February of 2001, the NJ Board in-formed
the NC Board staff that the sub-poena
had been rescinded and
Respondent’s license was in good stand-ing
with the NJ Board. The NC Board
thereafter granted a reciprocal certifi-cate
to Respondent on February 19, 2001.
9. In August of 2001, Respondent failed
to renew his North Carolina CPA certifi-cate
because the check he submitted for
his renewal fee was returned by the
bank for insufficient funds. The NC
Board staff thus notified Respondent on
August 17, 2001, that his North Caro-lina
certificate was forfeited and de-manded
that he immediately return the
certificate. However, Respondent failed
to return his forfeited North Carolina
CPA certificate until he applied for rein-statement
in October of 2001.
10. On November 19, 2001, the NC Board
approved a Consent Order allowing
Respondent to reinstate his North Caro-lina
certificate and in which Respon-dent
agreed to pay $100.00 in adminis-trative
costs for failing to return his for-feited
North Carolina CPA certificate to
the Board within fifteen (15) days of
receiving his notice of forfeiture.
11. The NC Board staff recently obtained
evidence that, in June of 2003, Respon-dent
failed to disclose, in the moral char-acter
data section of his 2003-2004 North
Carolina certificate renewal, the North
Carolina misdemeanor conviction of
writing a worthless check. Respondent
also failed to notify the Board within
thirty (30) days of this criminal convic-tion
as required by the Board’s rules.
12. In September of 2004, the NC Board
staff advised Respondent that he had
failed to complete his 2003 CPE by the
appropriate deadline. Pursuant to a
Board Order, Respondent was issued a
conditional certificate for a year, but the
$100.00 civil penalty was waived.
13. In July of 2006, the NC Board issued
an Order to Respondent regarding his
failure to register his firm by the appro-priate
deadline. Respondent was is-sued
a conditional certificate for a year
and required to pay a $100.00 civil pen-alty.
14. On November 20, 2006, the Board
approved a Consent Order censuring
Respondent for his failure to return cli-ent
records in a timely manner upon
demand.
15. The NC Board staff recently obtained
evidence that, in June of 2008, Respon-dent
failed to disclose, in the moral char-acter
section of his 2008-2009 certificate
renewal, the discipline of a $1,000.00
civil penalty imposed by the NJ Board
for failing to register his CPA firm in
New Jersey.
16. In October of 2008, the NC Board
received a complaint from another cli-ent
alleging that Respondent failed to
exercise due professional care in pro-viding
personal and business account-ing
and tax services to the client. The
client also alleged that Respondent
failed to return client records upon de-mand.
17. During the NC Board staff’s investi-gation
of this complaint, Respondent
failed on at least three (3) occasions to
timely respond to correspondence from
the NC Board staff.
CONCLUSIONS OF LAW
1. Respondent’s actions as set out above
may be found to constitute violations of
NCGS 93-12(9) b and e and 21 NCAC
08N .0201, .0202 (b)3, .0204, .0206, .0208,
.0211, .0212, and .0305.
BASED ON THE FOREGOING, the Board
orders in a vote of 7-0 that:
1. The Certified Public Accountant cer-tificate
issued to Respondent, Walter A.
Skorski, is hereby permanently revoked.
2. The practice privilege for Respon-dent,
Walter A. Skorski, and his indi-vidual
practitioner CPA firm by which
Respondent might offer to perform or
perform public accounting services to
North Carolina clients is permanently
revoked.
4
Jay J. Pereira, Respondent
Sunshine, NC
To the Above-Named Respondent:
WHEREAS, the North Carolina State
Board of Certified Public Accountant
Examiners (Board) is authorized by
NCGS §93-12(16) to enforce the
provisions of the North Carolina
Certified Public Accountant Act (Act)
through actions for injunctive relief
regarding “a single violation” of this
Chapter; and,
WHEREAS, pursuant to NCGS §93-1,
“A ‘certified public accountant’ is a
person who holds a certificate as a
certified public accountant issued to
him under the provisions of this
Chapter.”
WHEREAS, pursuant to NCGS §93-3 “It
shall be unlawful for any person who
has not received a certificate of
qualification or not been granted a
practice privilege under §GS 93-10
admitting the person to practice as a
certified public accountant to assume or
use such a title, or to use any words,
letters, abbreviations, symbols or other
means of identification to indicate that
the person using same has been admitted
to practice as a certified public
accountant.”
WHEREAS, Respondent Jay J. Pereira
(hereinafter “Respondent Pereira”) has
his principal place of business in North
Carolina, but is not currently licensed
as a certified public accountant in North
Carolina or otherwise authorized by the
Board to use the CPA title in this State;
and
WHEREAS, Respondent Pereira, while
working in North Carolina, allowed
himself to be identified as a “CPA” on
the ImagineTime, Inc., corporate web
site. Respondent Pereira’s use of the title
“CPA” or “Certified Public Accountant”
conveys the false impression that he is
authorized to use a title other than
‘accountant’ when, in fact, he is not
lawfully authorized to use the title
“certified public accountant” or “CPA”
in this State. Such a representation is
misleading and contrary to
NCGS §93-1 and §93-3.
THEREFORE, Respondent Pereira is
hereby notified and the North Carolina
State Board of Certified Public
Accountant Examiners demands that
he immediately cease and desist from
offering or using in any manner the title
“CPA” or “Certified Public Accountant”
in North Carolina unless and until
Respondent Pereira has been licensed
as a CPA by the North Carolina State
Board of Certified Public Accountant
Examiners.
BY:
Robert N. Brooks, Executive Director
North Carolina State Board of Certified
Public Accountant Examiners
11/25/2009
In lieu of civil proceedings authorized by
NCGS §93-12(16), the Board will accept
Respondent Firm’s consent to this Demand.
CONSENTED TO BY:
Jay J. Pereira
12/03/2009
Jo-Anne Satterly, Respondent
Sunshine, NC
To the Above-Named Respondent:
WHEREAS, the North Carolina State
Board of Certified Public Accountant
Examiners (Board) is authorized by
NCGS §93-12 (16) to enforce the
provisions of the North Carolina
Certified Public Accountant Act (Act)
through actions for injunctive relief
regarding “a single violation” of this
Chapter; and,
WHEREAS, pursuant to NCGS §93-1,
“A ‘certified public accountant’ is a
person who holds a certificate as a
certified public accountant issued to him
under the provisions of this Chapter.”
WHEREAS, pursuant to NCGS §93-3 “It
shall be unlawful for any person who
has not received a certificate of
qualification or not been granted a
practice privilege under §GS 93-10
admitting the person to practice as a
certified public accountant to assume or
use such a title, or to use any words,
letters, abbreviations, symbols or other
means of identification to indicate that
the person using same has been admitted
to practice as a certified public
accountant.”
WHEREAS, Respondent Jo-Anne
Satterly (hereinafter “Respondent
Satterly”) has her principal place of
business in North Carolina, but is not
currently licensed as a certified public
accountant in North Carolina or
otherwise authorized by the Board to
use the CPA title in this state; and
WHEREAS, Respondent Satterly, while
working in North Carolina, allowed
herself to be identified as a CPA on the
ImagineTime, Inc., corporate website.
Respondent Satterly’s use of the title
“CPA” or “Certified Public Accountant”
conveys the false impression that she is
authorized to use a title other than
‘accountant’ when, in fact, she is not
lawfully authorized to use the title
“certified public accountant” or “CPA”
in this State. Such a representation is
misleading and contrary to
NCGS §93-1 and §93-3.
THEREFORE, Respondent Satterly is
hereby notified and the North Carolina
State Board of Certified Public
Accountant Examiners demands that
she immediately cease and desist from
offering or using in any manner the title
“CPA” or “Certified Public Accountant”
in North Carolina unless and until
Respondent Satterly has been licensed
as a CPA by the North Carolina State
Board of Certified Public Accountant
Examiners.
BY:
Robert N. Brooks, Executive Director
North Carolina State Board of Certified
Public Accountant Examiners
11/25/2009
In lieu of civil proceedings authorized by
NCGS §93-12(16), the Board will accept
Respondent Firm’s consent to this Demand.
CONSENTED TO BY:
Jo-Anne Satterly
12/01/2009
Notices of Apparent Violation and Demands
to Cease and Desist
5
In Memoriam: Dr. John A. Beegle
Dr. John Alan Beegle, former head of the
Western Carolina University Depart-ment
of Accounting , died May 6, 2010.
A native of Florida, Dr. Beegle re-ceived
a bachelor’s degree and a master’s
degree in Business Administration from
the University of Miami before receiving
a doctorate in Business from St. Louis
University.
Dr. Beegle was a professor and head
of the General Business Department at
Georgia Southern University prior to
making the move to Western Carolina
University in 1972.
Licensed as a North Carolina CPA
in 1974, Dr. Beegle’s professional inter-ests
included small business account-ing
systems and computer selection, fed-eral
and state income taxation, and pro-fessional
certification for accountants.
Upon his retirement in 2006 from
Western Carolina University, the John
A. Beegle Alumni & Friends Scholarship
was established in Dr. Beegle’s honor.
For hundreds of Uniform CPA
Exam candidates, Dr. Beegle was the
voice and face of the pencil-and-paper
Exam when it was administered in
Winston-Salem. He volunteered his ser-vices
as a proctor, and later as Chief
Proctor, for 59 administrations of the
Exam.
Dr. Beegle was a Mason and Past
Master of the Ogeechee Lodge in Geor-gia
and obtained York and Scottish Rites
and was a Shriner. In addition, he was
a member of the McNaughton Scottish
Clan and a lifetime member of the
McLean Clan.
A retired lifetime member of the
Cullowhee Volunteer Fire Department,
Dr. Beegle was a member and past elder
of the Cullowhee Presbyterian Church
and past moderator of the Asheville
Presbytery.
Dr. Beegle is survived by his wife
Marion W. Beegle, sons John Alan
Beegle, Jr., and Michael Litchford;
daughters Manda Beegle Franklin and
Jan Beegle Shearin; nine grandchildren,
and three great-grandchildren.
The family requests that any memo-rial
contributions be made to the WCU
Foundation (Beegle Scholarship Fund) or
to the Cullowhee Fire Department,
PO Box 2470, Cullowhee, NC 28723.
Unfortunately, the lack of a pass-word
or a weak password can allow
web-savvy hackers to gain access to the
network and steal stored data.
So what can consumers do to pro-tect
themselves? First, before copying
sensitive information on your office
copier, ask the information technology
staff if the copier is one with a hard drive.
According to Rex Davis of the Iden-tity
Theft Resource Center, hard drives
are usually found only in digital copiers
that can handle large copy jobs quickly.
If your employer’s copier doesn’t
have a hard drive, you probably don’t
need to worry about copying your infor-mation.
If your employer does have such a
copier, ask if there is a policy in place for
scrubbing information off the hard drive
or protecting the data, especially when
your employer is ready to get rid of the
machine.
In recent years, most major copier
manufacturers have started publicizing
the risk of copier hard drive data
breaches and offering security or en-cryption
packages on their products that
companies can purchase.
For example, Sharp offers a soft-ware
package that automatically erases
images from the hard drive. The cost?
$500.
In addition to “disk scrubbing” soft-ware,
software to prevent data from be-ing
stored at all or to encrypt data can be
found online.
If you are unsure if the copier in your
office stores images on a hard drive,
contact the manufacturer or the com-pany
from which you lease (or bought)
the copier. If the copier does store im-ages,
take the appropriate steps to wipe
the hard drive clean--a little extra effort
now will prevent big problems later.
NOTE: Tereck Office Solutions, the
company which services the Board’s copiers,
has provided the Board with documentation
confirming that the Board’s copiers have
built-in data protection features. In addi-tion,
Tereck and the Board have internal
policies and procedures to further ensure
that sensitive information is not compro-mised.
Exam Fees Will Decrease August 21, 2010
Effective August 21, 2010, the Uniform CPA Exam fees charged by Prometric Test
Centers will decrease. Prometric’s per-test hour fee of $24.80 will decrease to
$22.05 per test hour. The Board’s administrative fees, NASBA’s Exam fees, and
the AICPA’s fees remain unchanged.
Applications postmarked on or before August 20, 2010, will be processed
using the current fee schedule. Applications postmarked on or after August 21,
2010, will be processed using the new fee schedule.
Revised Exam applications which reflect the new fees will be available
August 21, 2010, from the Board’s web site, www.nccpaboard.gov.
Exam Fees Effective August 21, 2010
Administrative Fees
Initial Applicant $230.00
Re-exam Applicant $75.00
Exam Section Fees
Auditing & Attestation (AUDIT) $218.18
Financial Accounting & Reporting (FAR) $207.15
Regulation (REG) $185.10
Business Environments & Concepts (BEC) $174.08
Digital Copiers from front page
6
Need a Form or
an Application?
Do you need a form or an applica-tion?
Many of the Board’s forms and
applications are available from the
Board’s web site, www
.nccpaboard.gov.
To access the forms, click on the
“Forms” link on the left side of the
home page. The forms are listed by
type (Administrative/Miscella-neous,
Complaints, CPE Sponsors,
Examinations, Firms, Licensing, and
Statutes & Rules).
21 NCAC 08J .0107 requires all lic-ensees
and firms to notify the Board
in writing within 30 days of any
change in address (including tele-phone
number or e-mail address) or
business location.
Licensees and firms can make
address changes using the “Address
Update” link on the Board’s web site,
www.nccpaboard.gov.
Exam candidates must submit
address changes by fax, e-mail, or US
mail.
Moved? Changed Jobs?
Board Office Closed
In accordance with the holiday sched-ule
adopted by the State of North
Carolina, the Board office will be
closed on the following date:
July 5, 2010
Independence Day
We’re on Twitter and
Facebook
Consistent with its commitment to
provide candidates, applicants, lic-ensees,
and the public with up-to-date,
useful information about the
CPA profession, the Board is now
using Twitter and Facebook.
These social media applications
will be used in conjunction with the
Board’s newsletter and web site to
keep the Board in contact with inter-ested
parties.
The IRS recently released a new version
of Form 941, Employer’s Quarterly Fed-eral
Tax Return, and its instructions for
claiming the special payroll tax exemp-tion
that applies to new workers hired
in 2010.
The Hiring Incentives to Restore
Employment Act (HIRE Act) created a
payroll tax exemption for employers
who hire workers who have been unem-ployed
for at least 60 days and who are
not replacement hires. For qualifying
new employees hired after February 3,
2010, and before January 1, 2011, an
employer can claim an exemption equal
to the employer’s share of Social Secu-rity
taxes on wages paid in 2010 after
March 19.
On the newly revised Form 941,
employers will claim the exemption re-lated
to wages paid after March 31 on
lines 6a through 6e (or on lines 12c
through 12e for the exemption related to
wages paid between March 19 and
March 31).
These lines ask for the number of
qualified employees who were first paid
exempt wages or tips in the quarter, the
number of qualified employees who
were paid exempt wages or tips in the
quarter, and the amount of the wages
and tips paid to qualified employees,
which are multiplied by 0.062 (the
amount of the employer’s share of So-
Revised Form 941 & Instructions for
Claiming New Hire Payroll Tax Exemption
cial Security tax). This amount is sub-tracted
from the total Social Security
and Medicare tax reported on line 5d.
The exemption for the employer’s
share of Social Security taxes on wages
paid to eligible employees between
March 19 and March 31 is treated on the
second quarter Form 941 as an April 1
tax deposit and does not adjust the
amount of tax liability reported on lines
10 and 17.
The instructions say that an em-ployer
cannot claim the Social Security
tax exemption and the work opportu-nity
credit for the same employee. If an
employer does not wish to claim the
Social Security tax exemption for an
eligible employee, the employer omits
that employee and his or her wages
from lines 6a through 6d (and lines 12c
through 12e, if applicable).
To be a qualified employee for pur-poses
of the payroll tax exemption, the
employee must have signed Form W-11,
Hiring Incentives to Restore Employment
(HIRE) Act Employee Affidavit, (or a simi-lar
statement) under penalties of per-jury.
The employee must not be a replace-ment
hire, unless the worker being re-placed
separated from service volun-tarily
or for cause, and the employee
cannot be related to the employer or to a
50% owner.
The AICPA Exam Team needs volun-teers
to write multiple-choice questions
for the CPA Examination. To qualify,
volunteers must have a current CPA
license, a minimum of three years of
experience as a licensed CPA, and
expertise in one or more areas covered
by the examination.
Any of the following kinds of ex-perience
is highly desirable: supervi-sion
of entry-level CPAs, familiarity
with the workplace responsibilities of
entry-level CPAs, or teaching account-
CPA Volunteers Needed to Write Questions for
the Uniform CPA Exam
ing students. AICPA membership is
required. Affiliation with any CPA
Exam review course is not permitted.
Volunteers are given question writ-ing
training by ACT or PES (AICPA’s
official vendors for multiple-choice
questions). A small honorarium is paid
for each question accepted by the
AICPA.
To apply, send an e-mail stating
your background and expertise to
Timothy Habick at thabick@aicpa.org.
7
Certificates Issued
At its May 20, 2010, meeting, the
Board approved the following ap-plications
for licensure:
Michael Wade Apple, II
Thomas Matthew Bland
Adam H. Byrd
Stephanie Christine Carter
Mark Causey, III
Brandon Lee Cross
Amy Jane Crowder
Dharti Mukeshchandra Desai
Joshua Ryan Glienke
David William Gora
Garrett Jay Hansen
Emily Frances Holbrook
Christina Griffin Howard
Matthew Alan Hughes
Claude Mortimer Hunt
Hunter McNair Jackson
Jasmin Jahanshahi
Megan Ann Judy
Brandon Randall Kaczmarski
Jared Dean Lashley
Jon David Lassiter
Joshua Lee Lassiter
Shannon Michelle McAdow
Kevin Timothy McCarty
Scott Douglas Mears
Philip Lee Mescher
Katherine Lauren Morgan
Charles Alexander Morris
Eric Joseph Murphy
Odaro Marvell Omoruyi
William Marsh Palmer
Rupal Adityakumar Patel
James Haywood Plyler, Jr.
John Robert Redding
Alison Christine Scalvini
Megan Jo Speziale
Brian Eugene Stringfellow
Maria E. Virgilio
Christopher Montgomery Vogel
William Gaither Weeks, Jr.
Brent Noel Williams, Sr.
Sarah Elizabeth Work
Reclassifications
Reinstatement
05/20/10 Cheryl Hilliard Habrat, #26932 Charlotte, NC
05/20/10 LaDonna Fetzer Keener, #25002 Highlands, NC
05/20/10 Steven Daniel LaDew, #26596 Fort Lee, NJ
05/20/10 Edward Reid Matthews #15429 Greenville, SC
Retired
“Retired,” when used to refer to the status of a person, describes one possessing a
North Carolina certificate of qualification who verifies to the Board that the
applicant does not receive or intend to receive in the future any earned compensa-tion
for current personal services in any job whatsoever and will not return to active
status. However, retired status does not preclude volunteer services for which the
retired CPA receives no direct or indirect compensation so long as the retired CPA
does not sign any documents, related to such services, as a CPA
[21 NCAC 08A .0301(b)(33)].
05/20/10 Melinda Johnson, #12415 Charlotte, NC
Inactive
“Inactive,” when used to refer to the status of a person, describes one who has
requested inactive status and been approved by the Board and who does not use
the title “certified public accountant” nor does he or she allow anyone to refer to
him or her as a “certified public accountant,” and neither he nor she nor anyone
else refers to him or her in any representation as described in 21 NCAC 08A .0308(b)
[21 NCAC 08A .0301(b)(21)].
05/05/10 Ketie St. Louis, #28312 San Luis, AZ
05/06/10 Elizabeth Miner LaBella, #20211 Jamestown, NC
05/07/10 Sherri Simpson Riddle, #18443 Midlothian, VA
05/07/10 Christopher C. Statham, #32639 Cincinnati, OH
05/10/10 Rebecca L. Brooks, #29521 Raleigh, NC
05/10/10 John Griffith, #15473 Raleigh, NC
05/12/10 John Delano Brown, #6965 Camarillo, CA
05/13/10 David Dean Collins, #12737 Johnson City, TN
05/14/10 Michelle Glace Collins, #25559 Concord, NC
05/17/10 Alicia Helen Rockwell, #34043 Morgantown, WV
05/18/10 Jonathan Arthur Gierich, #32395 Glen Carbon, IL
05/18/10 John Nicholson Harrison, #31995 Columbia, SC
05/18/10 Sarah Melissa Minton, #32758 San Diego, CA
05/18/10 Elizabeth Faulds Parker, #15549 Charlotte, NC
05/19/10 James Allen Hill, Jr., #1701 Raleigh, NC
05/19/10 Carrie Denny Wagner, #16965 Martinez, GA
05/20/10 Nancy Caldwell Butler ,#18426 Charlotte, NC
05/21/10 Kevin Thomas Sheehan, #31745 Kennesaw, GA
05/24/10 Bryan Gregory Bower, #22077 Minnetrista, MN
05/24/10 Bobby L. Davis, #22524 Columbia, SC
05/24/10 Linda Hillard Justice, #28211 Salisbury, NC
05/24/10 John Frederick Peterson, #28061 Columbia, SC
Certificate No. Send Mail to Home Business
New Home Address
City State Zip
CPA Firm/Business Name
New Bus. Address
City State Zip
Telephone: Bus. ( ) Home ( )
Bus. Fax ( ) E-mail Address
Certificate Holder
Last Name Jr./III First Middle
North Carolina State Board of
Certified Public Accountant Examiners
PO Box 12827
Raleigh NC 27605-2827
PRSRT STD
US Postage PAID
Greensboro, NC
Permit No. 393
23,000 copies of this document were printed for this agency at a cost of $3,196.00 or approximately $.138 per copy in June 2010.
Notice of Address Change
Signature Date
Mail to: PO Box 12827 Fax to: 919-733-4209
Raleigh, NC 27605-2827
State Board of
CPA Examiners
Board Members
Michael C. Jordan, CPA
President, Goldsboro
Jeffrey T. Barber, CPA
Vice President, Raleigh
Maria M. Lynch, Esq.
Secretary-Treasurer, Raleigh
Wm. Hunter Cook, CPA
Member, Charlotte
Bucky Glover, CPA
Member, Monroe
Jordan C. Harris, Jr.
Member, Statesville
Jose R. Rodriguez, CPA
Member, Winston-Salem
Staff
Executive Director
Robert N. Brooks
Deputy Director
J. Michael Barham, CPA
Legal Counsel
Noel L. Allen, Esq.
Administrative Services
Felecia F. Ashe
Vanessia L. Willett
Communications
Lisa R. Hearne, Manager
Examinations
Phyllis W. Elliott
Licensing
Buck Winslow, Manager
Alice G. Steckenrider
Cammie Emery
Professional Standards
Ann J. Hinkle, Manager
Mary Beth Britt
Paulette Martin
Pursuant to 21 NCAC 08J .0107, all certificate holders and CPA firms must notify the Board in writing
within 30 days of any change in address or business location.
Have you renewed your license? The deadline is June 30.